Steven A. Nicholes

Agriculture, Business Counsel, Charitable Planning, Estate Planning, Probate & Trust Administration, Real Estate, Tax Dispute Resolution

Contact Information:
Phone: 971-244-1811
Email: snicholes@duffykekel.com

Steve graduated from Oregon State University with a degree in Business Administration and worked for two years as the comptroller of a small company in Eastern Oregon before attending law school.  That business background led Steve to pursue an advanced degree in taxation after law school on his way to becoming a tax attorney.  Steve’s background in business, combined with the advanced training he received in taxation, enables him to assist his clients not only with their tax and estate planning needs, but also with their charitable, business and real estate matters.  Steve has substantial experience establishing and structuring limited liability companies (LLC’s) for his clients, and in structuring Section 1031 tax-deferred exchange transactions.

Admitted to Practice
Oregon, 1980
Washington, 2002
United States Tax Court

Education
University of Florida, LL.M (Taxation), 1981
Gonzaga University, J.D., 1980
Oregon State University, B.A., 1975

Professional Experience
Duffy Kekel LLP, 1981 to present

Representative Board of Directors Memberships:
– Clark Foundation 1995 to present
– Sisters of St. Mary of Oregon Foundation 1999 – 2009
– Coaster Theater Foundation 1985 – present
– St. Thomas More Church Administrative Council 2000 – 2015

Membership & Activities
Loss Prevention Subcommittee, Section of Taxation, Oregon State Bar Chair, January 1995 – 2005, Member since 1989

Committee on Partnerships and Unincorporated Business Organizations, Business Law Section, American Bar Association

Committee on S Corporations, Section of Taxation, American Bar Association Planning Committee, Advising the Small Business, Oregon State Bar, 1995

Speaker, Current Developments in Section 1031 Exchanges, Eugene – Springfield Tax Forum, 1995

Speaker, Pitfalls in Estate Administration; Oregon State Bar Professional Liability Fund, 1994

Speaker, Estate Planning for Retirement Benefits, Estate Planning Council of Southern Nevada, 1991

Publications
Author, Federal Estate Tax Chapter, Administering Oregon Estates, Oregon State Bar Publications, 1983 to present

Author, Estate and Gift Tax Certainty – Are we There Yet?, In Brief, Oregon State Bar Professional Liability Fund, 2011

Author, Estate Tax System in Limbo, In Brief, Oregon State Bar Professional Liability Fund, 2010

Author, Attorneys as Section 1031 Exchange Accommodators, In Brief, Oregon State Bar Professional Liability Fund; December, 1996

Author, Timing is Critical When Appealing a Department of Revenue Determination, In Brief, Oregon State Bar Professional Liability Fund, 1994

Author, New Regulations Govern Tax Deferred Property Exchanges, In Brief, Oregon State Bar Professional Liability Fund, 1991